The income requirement
The Spain Digital Nomad Visa (Visado para Teletrabajadores de Carácter Internacional) has a minimum monthly income requirement of €2,160/month gross.
This figure equals 200% of Spain's monthly minimum wage (SMI). The Spanish minimum wage is updated annually by the government, so the exact threshold changes. As of 2024, the monthly SMI is €1,080 gross, making the Digital Nomad Visa threshold €2,160.
For accompanying family members, additional income is required:
- Spouse or partner: +75% of SMI = +€810/month
- Each dependent child or dependent adult: +25% of SMI = +€270/month
Example: family of 4 (2 adults + 2 children):
- Main applicant: €2,160
- Spouse: €810
- Child 1: €270
- Child 2: €270
- Total required: €3,510/month
Income must come from foreign sources (80% rule)
The visa is specifically for people working for companies or clients outside Spain. At least 80% of your income must come from non-Spanish employers or clients. Up to 20% can come from Spanish sources.
This means:
- Remote employees of a foreign company: fully qualify (100% foreign income)
- Freelancers with mostly foreign clients: qualify if 80%+ is foreign
- Mixed: if you have some Spanish clients, they cannot exceed 20% of your total income
Proving your income
You must demonstrate your income level through:
- Last 3 months of bank statements
- Employment contract or service agreements with clients
- Payslips (for employed workers)
- For freelancers: client contracts, invoices, and bank statements showing payment history
The Spanish consulate may also ask for a letter from your employer confirming:
- The nature of your work
- That the work can be performed remotely
- Your annual/monthly salary
- That the company is based outside Spain
The Beckham Law tax benefit (Régimen de Impatriados)
Digital Nomad Visa holders can apply for special expat tax treatment under the Beckham Law (officially: Régimen Especial para Trabajadores Desplazados a Territorio Español):
What it offers:
- Pay income tax at a flat 24% rate instead of Spain's progressive rates (up to 47%)
- The 24% rate applies to Spanish-source income up to €600,000/year
- Income above €600,000: taxed at 47%
- Most foreign-source employment income is exempt from Spanish taxation
- Foreign capital gains and investment income: taxed at 19–28%
Duration: 6 years (the year of arrival plus 5 subsequent years).
How to apply: File Form 030 with the Spanish Tax Agency (AEAT) within 6 months of obtaining your residence permit. You cannot apply before obtaining residency, and you lose the option if you miss the 6-month window.
Conditions:
- You must not have been a Spanish tax resident in the 5 years before your arrival
- You must have moved to Spain because of your work (which the Digital Nomad Visa satisfies)
- You must have Spanish-source income (your visa residence and any Spanish clients count)
Real-world tax comparison
| Scenario | Without Beckham | With Beckham Law |
|---|---|---|
| Annual gross income: €80,000 (all foreign) | €80,000 taxed at progressive rates (~€25,000 tax) | Most foreign income exempt; minimal tax |
| Annual gross income: €80,000 (mixed Spain/foreign) | €80,000 taxed at progressive rates | €80,000 taxed at flat 24% (~€19,200 tax) |
Income source flexibility
The following income types are accepted for the visa income requirement:
- Salary from a foreign employer (remote employment)
- Freelance income from foreign clients
- Consulting income from foreign companies
- Other professional service income from non-Spanish sources
Passive income (dividends, rental income from abroad) may or may not count toward the minimum threshold. Consult a Spanish immigration lawyer for your specific situation.
Comparison with Portugal Digital Nomad Visa
| Spain | Portugal | |
|---|---|---|
| Minimum income | €2,160/month | €3,280/month |
| Tax benefit | Beckham Law: 24% flat | IFICI: 20% flat |
| Duration of benefit | 6 years | 10 years |
| Citizenship timeline | 10 years | 5 years |
This content is for informational purposes only.